Debit note on sampling

the customer gave us a sampling debit note with gst, (the goods used as a promoting the brand) it is right under gst rules.
Replies (1)
As per Circular 92/11/2019 goods or services or both which are supplied free of cost (without any consideration)
shall not be treated as „supply‟ under GST (except in case of activities mentioned in Schedule I of the said Act).

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